这个冬季，

PCAOB 真的和德勤过不去？

十天内三张罚单

巴西、墨西哥成员所之后，现在是德勤荷兰

https://v.qq.com/txp/iframe/player.html?width=500&height=375&auto=0&vid=k0019a8fiti

继民财经汇评论：2016年的12月，是北美严寒的日子，今年的冬天比以往要冷，至12月中旬，美东的天空已经降了数场大雪。然而，就是这样的寒冬，也丝毫不影响PCAOB 开罚单的热情，从12月5日至12月14日，在十天的时间内， PCAOB 连续开出了三张罚单，不过这三张罚单都开给了德勤，分别是于12月5日开给德勤巴西所和墨西哥所（见本公众号之前报道）；而12月14日，据华尔街日报文章报道，德勤荷兰所，由于违反独立性原则，收到了PCAOB 的最新罚单，30万元。不过，和德勤巴西所被迫承认错误相比较，德勤墨西哥所和荷兰所同PCAOB 之间的和解，是基于既不需要承认错误但也不能否认，这样的基础之上。在短短十天之内， PCAOB 连续给德勤开出了三张罚单，这个冬季，莫非PCAOB 真的和德勤有点过不去？

PCAOB 和德勤荷兰所之间刚刚达成的和解,是因为PCAOB 认为德勤荷兰所违反了独立性原则; 德勤荷兰所的前任CEO, Meeter 先生的妻子是某个家族信托公司(family trust）的董事，而这个家族信托持有某些投资；德勤没有在Meeter 先生被任命为德勤荷兰CEO 之前，没有从独立性原则的角度，对其个人的财务投资进行调查； PCAOB 认为德勤荷兰所的内控机制无法有效满足独立性原则的要求。

Meeter 先生担任德勤荷兰所的CEO 职务仅仅数月，就辞去该职务。不过目前他仍然是德勤的合伙人，只不过不直接服务于外部客户，他现在是德勤全球法律服务业务的负责人。

德勤荷兰所发言人指出，该事件是涉及2012年之前的事情，而自此后，德勤荷兰所在独立性方面的内控已经有实质性提升。

再回来看一下德勤巴西案，在这起PCAOB 最高金额处罚案中，有个特殊人物值得引起关注：他是受处罚的十二人之一的Olivetti； 他的职务是德勤巴西全国执业总监 (the Brazilian firm’s national professional practice director), 这个职务属于质量控制部门，但是他的级别好像不算特别高，仅仅是总监，并没有披露是否为合伙人；他被PCAOB 禁止职业五年，目前被德勤巴西要求“行政式修大假”（ administrative leave）。此君的令人惊奇之处在于，他曾经是十五年前德勤大客户意大利帕玛拉特会计舞弊案件的最早“吹哨人”，曾经的“大英雄”；在审计帕玛拉特过程中，当时年轻气盛的他质疑了该公司的内部往来和相关会计舞弊，并威胁要曝光这些舞弊行为；然而，他的言语激怒了帕玛拉特的CFO, Fausto Tonna; 据后来的法庭文件披露，Tonna 对 此君的质疑是恼羞成怒， 他在邮件中怒斥道：我再也不想听到Olivetti 的任何声音，我也不打算和他进行任何妥协，我们要马上更换审计师（“I don’t want to hear another word about Olivetti. I’m not willing to compromise with him and we will choose other auditors immediately.”）

终于， 在2003年，由于2.3亿美元到期的债券无法偿还，帕玛拉特申请破产了，而其在开曼银行账户上几十亿美元存款原来是虚假的；此后，德勤也遭遇了系列诉讼，最终德勤在系列诉讼中的总赔偿金额接近1.58亿美元。

据Markwatch 文章报道，2002年5月的法院相关文件披露， Olivetti, 这位本来可以挽救德勤的审计师， 在帕玛拉特审计过程中，在经历最先的强硬立场之后，最后软化了其立场，从而德勤意大利可以不用对帕玛拉特出具负面的审计意见报告；但是德勤最终为此付出了巨大的代价。

帕玛拉特案件过去十五年了，当年的审计师似乎已经不那么朝气蓬勃了，据PCAOB 的指控， Olivetti 早在2014年就知道德勤巴西提供给PCAOB 的审计底稿是经过篡改的，而且也知道德勤巴西继续妨碍PCAOB 的2014年6月份的检查。

这次，PCAOB 处罚了他，德勤巴西也给他放了“大假”； 曾经的“吹哨英雄” 为何竟然会背叛自己的职业信仰，这其中必定是经历了不少事情，只是，这些事情和所发生的原因，只有他自己知道了。

看来，做人难，做审计师更难，做高风险客户的审计师更是难上加难。

（以上为继民财经汇据相关报道而整理）

以下是来自华尔街日报的文章报道

Deloitte’s Netherlands Affiliate Fined Over
Independence Rules

Third Deloitte member firm to face
sanctions from a U.S. regulator in recent days

The U.S.Public Company Accounting Oversight Board said Deloitte’s affiliate in the Netherlands violated auditor-independence rules.The firm agreed to pay $300,000 to settle the U.S. regulator’s allegations.

( http://www.wsj.com/articles/deloittes-netherlands-affiliate-fined-over-independence-rules-1481742847)

By Michael Rapoport

Dec. 14, 2016 2:14 p.m. ET

Accounting firm Deloitte Touche Tohmatsu’s affiliate in the Netherlands has agreed to pay $300,000 to settle a U.S. regulator’s
allegations that it ran afoul of auditor-independence rules, making it the
third Deloitte member firm to face sanctions
from the regulator in recent days.

The U.S. Public Company Accounting Oversight Board said Deloitte Accountants BV, the international accounting network’s member firm in the Netherlands, violated independence rules
because the wife of the firm’s then-Chief Executive Piet Hein Meeter was on the board of a family trust that included investments.

The Deloitte firm didn’t review Mr. Meeter’s financial interests for independence concerns before he became CEO, and the firm’s quality control system wasn’t adequate to insure its independence, the PCAOB said.

The regulator oversees audit firms outside the U.S. if they audit U.S.-traded companies.

Mr. Meeter resigned as CEO of the Deloitte Netherlands affiliate 2012 when the independence concerns came to light, after he had been
on the job only a few months.

The Netherlands firm didn’t admit or deny any wrongdoing in agreeing to the settlement.

A Deloitte Netherlands spokeswoman said the PCAOB’s findings “related to facts dating from 2012 and before,” and since then the Deloitte Netherlands affiliate “has made substantial improvements to its quality control system in order to provide assurance that the firm is meeting
all required independence standards.”

Mr. Meeter, who himself didn’t face any allegations of wrongdoing in the case, declined to comment. The Deloitte Netherlands spokeswoman said Mr. Meeter “remains a partner of Deloitte in a non-client
service role.” He is currently Deloitte’s global leader of legal services.

Deloitte’s Netherlands affiliate is legally separate from Deloitte’s U.S. firm. Deloitte and other major accounting firms are structured as international umbrella networks with free-standing member firms in each country where they do business.

Last week, Deloitte’s Brazil and Mexico affiliates also settled with the PCAOB over separate issues. Deloitte Brazil agreed to pay $8 million over allegations that it issued false, deficient audit reports and tried to cover it up. Deloitte Mexico agreed to pay $750,000 over allegations
that it hadn’t taken the proper steps in documenting its audits. Deloitte Brazil admitted it violated quality control standards and failed to cooperate with the PCAOB; Deloitte Mexico didn’t admit or deny wrongdoing.

普华永道痛失葛兰素史克3250万英镑审计大单，

德勤获利

欧洲审计大轮换，PwC近期连失三单

Deloitte scoops GSK ‘mega audit’ from PwC

15 Dec 16                       

（https://www.accountancyage.com/2016/12/15/deloitte-scoops-gsk-mega-audit-from-pwc/）

ANOTHER hugely lucrative audit is set to change hands. Pharmaceutical giant GSK is moving its audit work to Deloitte after PwC’s 15-year reign.

Deloitte will become the audit firm for the year ending 31 December 2018. The GSK audit is the sixth most lucrative in the UK, according to sister title Financial Director’s 2016 Audit Fees Survey – and its latest fees paid to incumbent PwC were £32.5m.

The tender process was overseen by a steering group from within the audit committee, led by former Merck CFO and committee chairman Judy Lewent.

She said: “I am pleased that having conducted a, thorough, open and transparent process, the audit & risk committee has concluded the audit tender.  We would like to thank PwC for their significant contribution as GSK’s auditor since the formation of GSK in 2001 and look forward to working with Deloitte in the future.”

Big Four swap-meet

Numerous audits have changed hands in recent weeks and months, as an upshot of new regulation to impose mandatory tendering that intends to increase competition and quality. However, practically all major audits that have moved have stayed within the Big Four.

Legal and General ditched PwC for KPMG, while EY also scooped an audit from PwC – that of Schroders.

普华永道在此次 欧洲审计师大轮换过程中，刚刚丢了以上三个大单，可谓时运不济。不仅如此， 最新报道， PwC 英国还遭遇 Financial Reporting Council 的正式起诉，后者指控PwC 在 RSMTenon 审计过程中失职。 RSM Tenon 曾经是英国第七大会计公司，是会计行业唯一的上市公司，提高税务、风险管理咨询等专业服务。以下是详细报道：

Ex-RSM Tenon CEO fined; ex-FD and PwC face complaints over its accounting

（https://www.accountancyage.com/2016/12/14/ex-rsm-tenon-ceo-fined-ex-fd-and-pwc-face-complaints-over-its-accounting/）

THE FORMER CEO of collapsed firm RSM Tenon has been fined and reprimanded over its accounting, with both its former FD and auditor PwC facing complaints from the profession’s watchdog.

Andy Raynor, one of the best-known faces within the profession who served as RSM Tenon CEO during its rise and fall, has been fined £40,000, reprimanded and ordered to pay £50,000 to executive counsel costs by the Financial Reporting Council (FRC).

In a settlement with the FRC, Raynor admitted that his conduct “fell significantly short” of that expected by an ICAEW member. He failed to obtain the necessary level of assurance required in relation to the accounting treatment of bonus accruals and a lease, and sign off on the financial statements of RSM Tenon on the basis that they were in accordance with applicable accounting standards and represented a true and fair view of the state of affairs of the company – in relation to its y/e 30 June 2011 accounts.

Raynor’s £40,000 fine was reduced to £26,500 after mitigation and a settlement discount.

RSM Tenon was sold in a pre-pack administration to Baker Tilly in 2014. The former listed consolidator’s problems emerged when it had to restate its 2011 and 2012 accounts in relation to its accounting policy for referral fees, and errors in recording employee bonuses.

PwC were subsequently ditched as auditors and replaced by BDO. RSM Tenon was unable to right the ship, slipping into insolvency after failing to pay off its debts.

Baker Tilly subsequently left its own eponymously-titled accounting network to join RSM.

Ex-FD and PwC face complaints

The watchdog’s executive counsel has issued a complaint against PwC, its senior statutory auditors and RSM Tenon engagement partner Nicholas Boden, and to RSM Tenon’s former FD Russell McBurnie.

The complaint against Boden and PwC alleges that they “failed to act in accordance with the fundamental principle of professional competence and due care” in relation to the audit of the financial statements of RSM Tenon, and that their conduct “fell significantly short of the standards reasonably to be expected” of an ICAEW member or member firm.

The counsel also alleges that McBurnie “failed to act in accordance with the fundamental principles of integrity and professional competence and due care” in relation to the preparation and approval of the financial statements of RSM Tenon, and his conduct “fell significantly short of the standards reasonably to be expected” of an ICAEW member.

RSM Tenon was a professional services firm based in the United Kingdom, which was once listed on the FTSE SmallCap Index. The company was formed from the merger of the Tenon Group with RSM Bentley Jennison in December 2009.

The company offered risk management, tax, recovery, financial management and business advisory services. RSM Tenon had been the UK's seventh largest accounting firm with a fee income of £200m, employing nearly 2,600 people in over 35 offices across the UK.

RSM Tenon was a member of RSM International, the seventh largest global accounting network with over 700 offices in more than 100 countries.

In November 2011 RSM Tenon was recognised as the ‘National Firm of the Year’ at the 2011 British Accountancy Awards.

In August 2013 the shares of RSM Tenon Group PLC were suspended and the company went into insolvent administration. The trading subsidiaries were immediately purchased by Baker Tilly UK Holdings Ltd, an unquoted company of Chartered Accountants and business advisers operating across the UK through a limited liability partnership Baker Tilly LLP, which in October 2015 re-branded itself as RSM UK.